The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") presents the activity of all federal financial assistance programs of the County of Del Norte (the "County"). The County's reporting entity is defined in Note 1 to the County’s basic financial statements. All federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included in the Schedule.
Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements, regardless of the measurement focus applied. The Schedule is presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types, as described in the notes to the County's financial statements. In addition, the outstanding balance of prior year’s loans that have significant continuing compliance requirements have been included in total federal expenditures.
The amounts reported in the Schedule agree or can be reconciled with amounts reported in the related federal financial assistance reports.
The amounts reported in the Schedule agree or can be reconciled with amounts reported in the County’s basic financial statements.
When federal awards were received from a pass-through entity, the Schedule shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the County determined that no identifying number is assigned for the program, or the County was unable to obtain an identifying number from the pass-through entity.
Federal ALN Program Title Federal Expenditures SNAP Cluster 10.561 Nutrition Education and Obesity Prevention Branch; Supplemental Nutrition Assistant Program Education $ 156,469 10.561 Food Stamps/ CalFresh Admin 769,894 Total SNAP Cluster $ 926,363 Schools and Roads Cluster 10.665 Secure Rural Schools - Resource Advisory Committee $ 75,000 10.665 Secure Rural Schools - Resource Advisory Committee 23,934 Total Schools and Roads Cluster $ 98,934 Federal ALN Program Title Federal Expenditures Medicaid Cluster 93.778 California Children's Services (Title XIX and Title XXI) $ 46,533 93.778 Public Authority 62,719 Total Medicaid Cluster $ 109,252
The County participates in certain federal award programs that sponsor revolving loan programs, which are administered by the County. These programs require servicing arrangements with the County. The funds are returned to the programs upon repayment of the principal and interest. In accordance with 2 CFR 200.502 Basis for determining Federal awards expended, the County has reported the outstanding balance of loans from previous years that have significant continuing compliance requirements as of June 30, 2025, along with the value of total outstanding and new loans made during the current year. The programs listed below had the following aggregate, federally funded loans outstanding at June 30, 2025: Amount Outstanding Federal Assistance Listing Number Program Title July 01, 2024 June 30, 2025 14.228 Community Development Block Grants $ 782,079 $ 475,865 14.239 Home Investment Partnerships Program 9,401,377 9,767,772 Total loans outstanding $ 10,183,456 $ 10,243,637
The County has elected not to use the 10% de minimis indirect cost rate.